v1018_m

warningactivecross-template · F 30.01 ↔ F 30.024 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_30.02, r0120, c*}) = {tF_30.01, r0010, c0050}

EBA description sum({F 30.02, r0120, (c0010-0030)}) = {F 30.01, r0010, c0050}

Precondition p_449 (its meaning is not in the data yet)

Cells involved

F 30.01 Interests in unconsolidated structured entities

Open template →

	c0050Nominal amount off-balance sheet exposures given by the reporting entity
0010Total	in rule

F 30.02 Breakdown of interests in unconsolidated structured entities by nature of the activities

Open template →

	c0010Securitisation Special Purpose Entities	c0020Asset management	c0030Other activities
0120Off-balance sheet exposures given by the reporting institution	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v1018_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15573 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 2 §102 F 30.02 r0120
Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR. In templates 9.1, 9.1.1 and 9.2, all off-balance sheet exposures listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments.
Annex V Part 2 §103 F 30.02 r0120
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
Annex V Part 2 §104 F 30.02 r0120
Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.
Annex V Part 2 §105 F 30.02 r0120
Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9.1.1 where any of the following conditions are met: (a) they are subject to impairment requirements of IFRS 9; (b) they are designated at fair value through profit or loss under IFRS 9; (c) they are within the scope of IAS 37 or IFRS 4.
Annex V Part 2 §113 F 30.02 r0120
‘Loan commitments’ shall be firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument. The following items of Annex I to CRR shall be classified as ‘Loan commitments’: (a) ‘Forward deposits’; (b) ‘Undrawn credit facilities’, which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
Annex V Part 2 §114 F 30.02 r0120
‘Financial guarantees’ shall be contracts that require the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument, including guarantees provided for other financial guarantees. Under IFRS, those contracts shall meet the definition of financial guarantee contracts in IFRS 9.2.1(e) and IFRS 4.A. The following items of Annex I to CRR shall be classified as ‘financial guarantees’: (a) ‘Guarantees having the character of credit substitute’; (b) ‘Credit derivatives’ that meet the definition of financial guarantee; (c) ‘Irrevocable standby letters of credit having the character of credit substitutes’.

Show all (9)

Annex V Part 2 §115 F 30.02 r0120
‘Other commitments’ shall include the following items of Annex I to CRR: (a) ‘Unpaid portion of partly-paid shares and securities’; (b) ‘Documentary credits issued or confirmed’; (c) ‘Trade finance off-balance sheet items’; (d) ‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’; (e) ‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’; (f) ‘Shipping guarantees, customs and tax bonds’; (g) ‘Note issuance facilities’ (NIFs) and ‘Revolving underwritings facilities’ (RUFs); (h) ‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ where the terms and conditions are not pre-specified; (i) ‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’; (j) ‘Undrawn credit facilities for tender and performance guarantees’; (k) ‘Other off-balance sheet items’ in Annex I to CRR.
Annex V Part 2 §118 F 30.02 r0120
For financial guarantees, loan commitments and other commitments given, the ‘Nominal amount’ shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity would have to pay if the guarantee is called on. For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend. Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.
Annex V Part 2 §285 F 30.02 c0020
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions: (a) ‘Asset management’ shall refer to assets belonging directly to the customers, for which the institution is providing management. ‘Asset management’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles; (b) ‘Custody assets’ shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management. ‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others. The item ‘of which: entrusted to other entities’ shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities; (c) ‘Central administrative services for collective investment’ shall refer to the administrative services provided by the institution to collective investment undertakings. It shall include, among others, the services of transfer agent, of compiling accounting documents, of preparing the prospectus, financial reports and all other documents intended for investors, of carrying out the correspondence by distributing financial reports and all other documents intended for investors, of carrying out issues and redemptions and keeping the register of investors, as well as of calculating the net asset value; (d) ‘Fiduciary transactions’ shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers. Frequently, in fiduciary transactions, the institution provides services, such as custody, asset management services, to a structured entity or managing portfolios on a discretionary basis. All fiduciary transactions shall be reported exclusively in this item irrespective of whether the institution provides other services; (e) ‘Payment services’ shall refer to the payment services listed in Annex I of Directive (EU) 2015/2366; (f) ‘Customer resources distributed but not managed’ shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers. This item shall be reported by type of product; (g) ‘Amount of the assets involved in the services provided’ shall include the amount of assets in relation to which the institution is acting, using the fair value. Other measurement bases including nominal value may be used where the fair value is not available. Where the institution provides services to entities such as collective investment undertakings or pension funds, the assets concerned may be shown at the value at which those entities report the assets in their own balance sheet. Reported amounts shall include accrued interest, where applicable.

Other acts

IFRS 12.B26(e)CRR Annex I CRR art 4 1(66)

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v3973_serror3
with {tF_30.02, default: null, interval: false}: {r*, c*} >= 0
v1015_mwarning3
sum({F 30.02, r0120, (c0010-0030)}) <= sum({F 09.01, c0010, (r0060-0070, r0140-0150, r0220-0230)})
v3141_mwarning3
{r0131} <= {r0120}
v0997_mwarning1
{c0060} <= {c0050}
v3972_swarning1
with {tF_30.01, r0010, default: null, interval: false}: {c0010-0060} >= 0

Interpretation—

No EBA Q&A cites this rule.

Changes—

No change to this rule between the releases loaded.

Source: the DPM 2.0 database of the release shown above (expression, description, scope, cells; official). References inherited from Annex I (verbatim) and EBA instructions 4.2; links and counts are derived.